1. All appeals filed by the plaintiff (appointed party) and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

3...

1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the parts to be filled or added below, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. At the bottom of the first instance judgment, 2, 3-2, 6-2, under the bottom of the court of first instance, 5-2, 3-2, 2-4, 3-1, 3-2, 3-4, 3-5, 5, 6, 7, 8-9, 11-2, 1, 6-7, 20-7, 8-20, 21-2, 10, 21-2, 21-2, 21-2, 21-2, 21-2, 3, 4-2, 222-2, and 1-2 of the inheritance tax amount to be paid by each heir, and 8-2, 1-2, 3-2, 8-1, 3-22, and 1-2, 3-22, and 8-1, the spouse of the first instance court of first instance was a deceased spouse of the first instance judgment.

(E) The following is added under the fourth six sides of the judgment of the court of first instance. Meanwhile, the Plaintiff and the designated parties, who are the deceased A’s inheritors, have taken over the instant lawsuit due to the death of the deceased during the trial of the court of first instance. The first instance judgment 14 pages 14 of the judgment of the court of first instance (excluding the body part) (excluding the body part).

The term “this Court” shall be read as “court of first instance,” and the term 8, 17 under, and 2 under, the bottom of the 14th and 17 under, shall be read as “the first instance witness,” respectively.

The letter 17 to 9 of the judgment of the court of first instance is as follows. "No interpretation shall be made on the presumed inherited property."

The provisions of Article 15 of the former Inheritance Tax and Gift Tax Act regarding presumed inherited property, even if the decedent is a non-resident, regarding the amount disposed of, or withdrawn from, the property located in the Republic of Korea within the period prior to the date on which the inheritance commences, as long as the use is objectively unclear, whether the amount remains in the Republic of Korea